Calculate Your Statutory Maternity Pay

What is Statutory Maternity Pay (SMP)?

Statutory Maternity Pay (SMP) is a payment made by your employer for up to 39 weeks while you're on maternity leave. It's available to eligible employees who are pregnant or have recently given birth.

SMP Rates for 2025-26

• First 6 weeks: 90% of your average weekly earnings (before tax)
• Next 33 weeks: £184.03 per week or 90% of your average weekly earnings (whichever is lower)

Eligibility Requirements

• You must have worked for your employer continuously for at least 26 weeks by the 15th week before your due date (the "qualifying week")
• Your average weekly earnings must be at least £123 per week
• You must give your employer at least 28 days' notice that you want to stop work
• You must provide proof of your pregnancy (usually a MAT B1 form from your doctor or midwife)

When Does SMP Start?

SMP can start from:

• The 11th week before your baby is due (at the earliest)
• The day after you give birth (if your baby arrives early)
• The day after you stop work if you're off work for a pregnancy-related illness in the 4 weeks before your due date

What if I Don't Qualify for SMP?

If you don't qualify for SMP, you might be able to get Maternity Allowance instead. Maternity Allowance is paid for up to 39 weeks and you can claim it if you:

• Have been employed or self-employed for at least 26 weeks in the 66 weeks before your due date
• Earned at least £30 a week for at least 13 weeks

Complete Guide to Statutory Maternity Pay in the UK

Statutory Maternity Pay (SMP) is a legal entitlement for eligible employees in the United Kingdom. It provides financial support during maternity leave, allowing new mothers to take time off work while still receiving an income. Understanding how SMP works, who qualifies, and how much you can expect to receive is essential for planning your finances around the birth of a child.

How SMP Works

SMP is paid by your employer for up to 39 weeks. It is treated as earnings, meaning your employer will deduct tax and National Insurance contributions in the usual way. Your employer can then reclaim most or all of the SMP from HMRC, so it does not cost them directly. SMP is paid in the same way as your normal wages, on your usual payday.

The 39-week payment period is divided into two parts:

• First 6 weeks: You receive 90% of your average weekly earnings (AWE) before tax. There is no upper limit on this amount.
• Remaining 33 weeks: You receive the lower of either £184.03 per week or 90% of your AWE. For the 2025/26 tax year, the standard flat rate is £184.03.

After the 39 weeks of paid leave, you can take a further 13 weeks of unpaid maternity leave, giving you up to 52 weeks off in total. You are not obliged to take the full 52 weeks, but you must take at least 2 weeks off after the birth (4 weeks if you work in a factory).

The Qualifying Week and Eligibility

The qualifying week is the 15th week before your expected week of childbirth (EWC). This is a critical date for SMP eligibility. To qualify for SMP, you must meet all of the following conditions:

• You have been continuously employed by the same employer for at least 26 weeks ending with the qualifying week
• Your average weekly earnings in the 8 weeks up to and including the qualifying week are at least £123 (the Lower Earnings Limit for 2025/26)
• You provide your employer with at least 28 days notice of when you want your SMP to start
• You provide medical evidence of your pregnancy, usually a MATB1 certificate from your midwife or doctor (available from 20 weeks of pregnancy)

Maternity Allowance: The Alternative to SMP

If you do not qualify for SMP, you may be eligible for Maternity Allowance (MA) instead. This is paid by Jobcentre Plus rather than your employer. You may qualify for MA if:

• You have been employed or self-employed for at least 26 weeks in the 66 weeks before your baby is due (these weeks do not need to be consecutive)
• You earned at least £30 per week in at least 13 of those weeks

Maternity Allowance is paid at the lower of £184.03 per week or 90% of your average weekly earnings for up to 39 weeks. Unlike SMP, which is paid by your employer, MA is claimed directly from the government using form MA1.

Shared Parental Leave and Pay (ShPL/ShPP)

Shared Parental Leave allows eligible parents to share up to 50 weeks of leave and up to 37 weeks of pay between them. The mother must curtail her maternity leave early for the remaining weeks to become available as Shared Parental Leave. This gives families greater flexibility in how they care for their child in the first year.

Shared Parental Pay (ShPP) is paid at the statutory rate of £184.03 per week or 90% of average weekly earnings, whichever is lower. Both parents must meet eligibility requirements, including employment and earnings thresholds, to qualify.

When to Tell Your Employer

You must tell your employer about your pregnancy by the end of the qualifying week (the 15th week before your due date), unless this is not reasonably practicable. You need to provide the following information in writing if your employer asks for it:

• That you are pregnant
• Your expected week of childbirth
• When you want your SMP to start

Your employer must respond to you within 28 days, confirming the date your maternity leave and pay will end. It is a good idea to put your notification in writing and keep a copy for your records.

Keeping In Touch (KIT) Days

During your maternity leave, you are entitled to work up to 10 Keeping In Touch (KIT) days without it affecting your SMP or bringing your maternity leave to an end. KIT days are entirely voluntary for both you and your employer, and neither party can insist on them.

KIT days can be used for training, team meetings, or gradually easing back into work. Payment for KIT days is a matter for agreement between you and your employer, and any payment made may offset against your SMP for that week.

Your Rights During Maternity Leave

While on maternity leave, your employment rights are protected by law. Key protections include:

• Job protection: You have the right to return to the same job if you take 26 weeks or less of leave (Ordinary Maternity Leave). If you take more than 26 weeks, you have the right to return to the same job or a suitable alternative on no less favourable terms.
• Contractual benefits: During maternity leave, all your terms and conditions of employment continue, except for pay. This includes holiday accrual, pension contributions (based on your normal pay), and any other contractual benefits.
• Protection from redundancy: If your job is made redundant during maternity leave, you must be offered a suitable alternative vacancy if one exists, in priority over other employees.
• Protection from discrimination: It is unlawful for your employer to treat you unfavourably because of your pregnancy or maternity leave.

Returning to Work After Maternity Leave

You do not need to give notice to return to work at the end of your full maternity leave period. However, if you wish to return early, you must give your employer at least 8 weeks notice. If you decide not to return to work, you should give notice as required by your contract, and you will not need to repay any SMP you have received.

Many employers offer flexible working arrangements to help new parents manage their return to work. You have the legal right to request flexible working from your first day of employment, and your employer must deal with your request in a reasonable manner.